What this is
A check on the blog transcription of the Tokyo parent’s 1999–2017 accounts: in 15 of 18 tested years, retained earnings move exactly by the year’s profit.
How it’s built
- For each year, last year’s retained earnings plus this year’s profit is compared with this year’s retained earnings.
- The gap is zero, to within ¥1m of rounding, in 15 of 18 tests. The exceptions are 2007 (−¥18.5m), 2009 (−¥60m) and 2015 (−¥6m).
What we assumed
- For 2012, the blog’s second reading of ¥4,720m is used rather than its first of ¥4,713m.¥4,720m rolls forward cleanly; ¥4,713m does not, so it is likely a typo.
- The non-zero gaps are small dividends.Each matches a round amount per share on 60,000 shares (¥300 in 2007, ¥1,000 in 2009, ¥100 in 2015) to within ¥0.5m of rounding, which looks like dividends rather than typing errors.
Sanity check
The years to February 2002 and 2003 are tested together because 2002 was not transcribed. Whether 2015 shows a gap depends on which of two readings is used.
Where it comes from
Our calculation from other figures in the trainer’s notes:
- ReportedNet income parent, year to February 2012 cross-check (gazette 2012.06.01)−¥395m
- ReportedRetained earnings (profits kept in the business to date) of The Pokémon Company’s Tokyo parent company at February 2012¥4.7bn
Show the working
- 1999: 0
- 2000: 0.01
- 2001: 0
- 2004: 0
- 2005: -0
- 2006: -0
- for each year RE[t]-RE[t-1]-NI[t]
- FY2/02 RE not transcribed so FY2/02+FY2/03 tested jointly
- FY2/12 RE taken as 4,720 not 4,713 — see conflict X-3
- Residuals are 0 …
Where it’s used
Related figures
Built from this one